Match the descriptions that follow with the appropriate terms.
1. Responsible for the ethical preparation of financial statements
2. Preparation of financial statements that mislead the public
3. Underlies both management's and accountants' actions in preparing financial statements
4. A law related to regulation of financial reporting of public companies and their auditors following the Enron scandal
5. Has overall responsibility for ensuring that financial reports are not false or misleading
a. Accountants
b. Ethics
c. Fraudulent financial reporting
d. Management
e. Sarbanes-Oxley Act